NIVEDAN BHARADWAJ vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-19, DELHI & ORS.

PDF · subscribers
W.P.(C)/17930/2024HC DelhiDLHC01098757202424 December 2024Bench: HON'BLE THE ACTING CHIEF JUSTICE,HON'BLE MR. JUSTICE TUSHAR RAO GEDELA2 pages
AI SummaryAllowed

What did the High Court hold?

The Delhi High Court allowed the petition. The Court accepted the submission made by the Revenue that the notice dated 15.09.2023 under Section 153C of the Income Tax Act, 1961, for Assessment Year 2017-18 was indeed barred by limitation. The Revenue's counsel conceded that the petitioner's contentions regarding the limitation were correct. Consequently, the impugned notice was set aside. The Court did not delve into the specifics of the six-year block period calculation beyond acknowledging the Revenue's agreement with the petitioner's assertion of limitation. The operative direction was to set aside the notice.

What were the facts?

The petitioner, Nivedan Bharadwaj, filed a writ petition before the Delhi High Court challenging a notice dated 15.09.2023 under Section 153C of the Income Tax Act, 1961, for Assessment Year (AY) 2017-18. The petitioner contended that the notice was barred by limitation. The Revenue, represented by the Assistant Commissioner of Income Tax, Central Circle-19, Delhi, acknowledged the petitioner's contentions. The satisfaction note of the Assessing Officer for the searched person was recorded on 23.08.2023, which the petitioner argued was relevant to AY 2024-25, not AY 2017-18. The petitioner also provided a tabular statement illustrating the six-year block period for assessments under Section 153C read with Section 153A of the Act.

What were the issues?

1. Whether the notice dated 15.09.2023 under Section 153C of the Income Tax Act, 1961, for Assessment Year 2017-18 is barred by limitation? Assessee's Contention: The petitioner argued that the impugned notice is beyond the period of limitation prescribed under Section 153C of the Act. The petitioner relied on a tabular statement to demonstrate the computation of the six-year block period for assessments under Section 153C read with Section 153A of the Act, implying that the notice falls outside this permissible period. Revenue's Contention: The learned counsel for the Revenue fairly stated that the contentions advanced by the petitioner are correct and the impugned notice is beyond the period of limitation. The Revenue concurred with the petitioner's submissions regarding the limitation period.

Which sections of the Income-tax Act were involved?

Section 153C,Section 142(1),Section 153A

AI-generated summary — verify with the full judgment below

$~18 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 17930/2024 CM APPL. 76264/2024 CM APPL. 76265/2024 NIVEDAN BHARADWAJ .....Petitioner Through: Mr. Nitin Gulati, Ms. Reena Gandhi, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-19, DELHI & ORS. .....Respondent Through: Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya, JSC. CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA O R D E R % 24.12.2024 1. The petitioner has filed the present petition impugning the notice dated 15.09.2023 (hereafter the impugned notice) under Section 153C of the Income Tax Act, 1961 (hereafter the Act) as well as the notice under Section 142(1) of the Act, inter alia, on the ground that the impugned notice is barred by limitation. The impugned notice was issued on 15.09.2023 in respect of assessment year 2017-18. 2. The learned counsel appearing for the Revenue fairly states that the contentions advanced by the petitioner are correct and the impugned notice is beyond the period of limitation. 3. The satisfaction note of the Assessing Officer for searched person was recorded on 23.08.2023, which is relevant to the assessment year 2024-25. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 20:31:48

The petitioner has set out a tabular statement in his objections to the impugned notice indicating the block of six years in respect of which assessments could be re-opened under Section 153C of the Act. The said tabular statement is set out below: “ Computation of the six-year block period as provided under Section 153C read with Section 153A of the Act No. of years AY 2023-24 1 AY 2022-23 2 AY 2021-22 3 AY 2020-21 4 AY 2019-20 5 AY 2018-19 6 ” 4. The learned counsel for the Revenue concurs with the above submissions. Accordingly, the impugned notice is set aside. 5. The petition is allowed in the aforesaid terms. Pending applications also stand disposed of. VIBHU BAKHRU, ACJ TUSHAR RAO GEDELA, J DECEMBER 24, 2024 N.Khanna This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 20:31:48

More judgments on Section 153C

All 9,619 judgments and leading authorities on Section 153C →

Recent GST High Court judgments

Search GST case law →